Group 1 - The core viewpoint is that in the event of a merger or division of the employer, the original labor contract remains valid and is continued by the new entity inheriting the rights and obligations [2][3]. - The probation period is included within the term of the labor contract, and only one probation period can be agreed upon between the same employer and employee [2]. - If the new employer proposes to renegotiate the probation period while the original labor contract is still valid, there is no legal basis for this [3]. Group 2 - In cases where the new employer terminates the labor contract, the calculation of economic compensation does not include the employee's work years at the original employer if the original employer has already paid economic compensation [6].

Group 1 - The article provides a step-by-step guide for enterprises from other provinces to register on the Natural Person Electronic Tax Bureau (withholding end) in Shandong Province, including entering taxpayer identification numbers and selecting the appropriate options [1][2]. - It details the process for adding tax personnel information, including entering names and mobile numbers, and confirms the information before proceeding [3][5]. - The article explains how to log in to the Natural Person Electronic Tax Bureau, select the tax month, and add domestic personnel information, including necessary personal details [4][7]. Group 2 - It describes the process for declaring comprehensive income, including selecting normal salary income and generating data for reporting [6][11]. - The article outlines the steps for tax calculation and submission of the declaration form, ensuring all data is accurate before sending [12]. - It includes instructions for tax payment, detailing how to select records and choose payment methods [14].

欢迎扫描下方二维码关注： ⇧ 点 蓝字 关注 "蓝色柳林财税室" 点击切换含税或者不含税 文字 来源：云南税务 供稿：保山税务 制图： 杨艾琪 第一步 登录电子税务局，点击【我要办税】 →【发票使用】→【发票开具】→ 【红字发票开具】 还可以直接从首页热门服务点击【发 票业务】→【红字发票开具】。 品 金国统一规范电子装分局 20 mm t 9:20 10:00 10: ra 或者 B 体验中报 销售数文书 0 2 2 0 2 0 2 1 2 1 2 1 2 1 2 1 2 1 2 1 2 1 la | 四 E E3 图 13 来源云南税务 第二步 点击【红字信息确认单录入】进入页 面。 第三步 输入→原发票代码、号码、开票日期 →点击查询→选择需要红冲的发票。 B B 欢迎扫描下方二维码关注： 第四步 选择开具红字发票的原因 。 销货退回:只能修改数量 销售折让:只能修改金额 开票有误:原因(系统强 制全额红冲 ) URIC as 第五步 1.选择销货退回：勾选需要部分冲红 的商品明细→数量可修改为需要部分 冲红的数量。 点击修改数量 2.选择销售折让 : 方法―:输入统一折让率→系统自动计 算折让金额； ...

Core Viewpoint - Starting from July 1, 2025, the process for applying for soil and water conservation compensation fees will undergo significant changes, including a new electronic tax bureau pre-filling application feature that allows taxpayers to enjoy a "confirmation-style" one-click application [3]. Summary by Sections Application Process Overview - The article outlines the new operational guidelines and important considerations for the soil and water conservation compensation fee application process [3]. - Taxpayers will need to log into the electronic tax bureau to initiate the application [5]. Cross-District Tax Source Registration - If notified by the relevant authorities, taxpayers must complete cross-district tax source registration if the tax collection agency differs from the registration agency [8]. - The registration process involves logging into the electronic tax bureau and selecting the appropriate options for cross-district tax source registration [10][14]. Application Submission Steps - After logging in, taxpayers can access the soil and water conservation compensation fee application module through the "My To-Do" section [17]. - The system will automatically populate the required project information for submission, allowing users to view and modify payment details as necessary [19][22]. Payment and Invoice Issuance - Once the application is successfully submitted, taxpayers can proceed to make payments through the electronic tax bureau [27][30]. - Taxpayers can also request the issuance of a unified non-tax revenue invoice after successful payment [31]. Information Query - Taxpayers can query their submitted tax fee information and payment records through the electronic tax bureau [32][33].

欢迎扫描下方二维码关注： 批量查验 点击【批量查验】,下拉框选择"发票来源",下 载相应发票批量查验模板,按模板要求填写信 息进行保存,点击【选择文件】上传成功后,点击 【查验】,系统自动展示查验结果,若要导出查验 结果,点击【导出查验结果】进行导出。 来源山西税务税宣速递 全国统一规范电子税务局 山西 首页 我要办税 我漫画询 公众服务 地方特色 re 9 || 123 影音樂 发频登录 一规范电子税务局( 山西 首页 器销入关键词 蛋白色 第二次 进入"发票业务"界面,点击【发票查验】 全国统一规范电子税务局(◎山西) 发票业务 用플业务办理 B lo 204 发票勾选确认 发票查询统计 发票查验 涉税信息查询 海关缴款书采 第三步 发票查验界面,系统支持单张查验和批量查验。 电张查验 点击【单张查验】,若选择手工查验,需录入"发 票来源、开票日期"等查询条件，点击【查验】, 系统自动展示查验结果,点击【预览】或左上角 【十】【二十八十年】十六年四十丁 ERVADA MANAGERS I PO 若选择上传查验,需上传 PDF、OFD、XML 和含 有发票二维码的图片,点击【查验】,系统自动展 示查验结果, ...

Core Viewpoint - The article provides a detailed guide on how taxpayers can sign the "Tax Document Electronic Delivery Confirmation" through the electronic tax bureau, emphasizing the importance of this process for receiving tax documents electronically. Group 1 - Taxpayers must sign the "Tax Document Electronic Delivery Confirmation" to agree to receive tax documents electronically [1][2] - There are three methods available for signing the confirmation in the electronic tax bureau [1][2] - After signing, taxpayers can access electronic documents through the electronic tax bureau [1][3] Group 2 - Method one involves logging into the electronic tax bureau, where the system prompts taxpayers to sign the confirmation [1] - Method two allows taxpayers to click on a reminder in the "My Reminders" section to sign the confirmation [2] - Method three provides a way to check the status of the electronic delivery confirmation and prompts signing if not already completed [2][3]

Core Viewpoint - The article discusses the tax deductibility of employee welfare expenses, union fees, and employee education expenses for companies, highlighting the specific limits for each category of expense [4][6][9]. Summary by Categories Employee Welfare Expenses - Companies can deduct employee welfare expenses that do not exceed 14% of the total salary and wages [6][9]. - For example, if a company has a total salary of 3 million yuan, it can deduct up to 420,000 yuan in welfare expenses [7]. Union Fees - Union fees are deductible up to 2% of the total salary and wages [6][9]. - In the same example, the company can deduct up to 60,000 yuan in union fees, but if it pays 100,000 yuan, it must add back 40,000 yuan to taxable income [7]. Employee Education Expenses - Employee education expenses are deductible up to 8% of the total salary and wages [6][9]. - Any amount exceeding this limit can be carried forward to future tax years for deduction [6][8][9]. - In the example, if the company incurs 300,000 yuan in education expenses, it can deduct 240,000 yuan and carry forward the remaining 60,000 yuan [7].

欢迎扫描下方二维码关注： 登录电子税务局。 财务小张： 我们公司近期需要向境外企业支付一笔服务费，已经在电子税务 局上做好跨境交易合同信息采集了，接下来该如何进行税费申报呢？ 申税小微： 根据《财政部 国家税务总局关于全面推开营业税改征增值税试点 的通知》（财税〔2016〕36号）规定："中华人民共和国境外单位或者个人在境内 发生销售服务、无形资产或者不动产等应税行为，在境内未设有经营机构的，以购 买方为增值税扣缴义务人。" 根据《中华人民共和国企业所得税法》规定："对非居民企业在中国境内取得 工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支 付人为扣缴义务人。" 申税小微： 你公司应该根据实际情况履行代扣代缴增值税和企业所得税义 务，具体的扣缴申报操作步骤如下： 一、代扣代缴增值税申报 1 2 依次点击【我要办税】-【税费申报及缴纳】-【跨境交易合同信息管理】。 或者通过首页搜索栏，输入关键字查找【跨境交易合同信息管理】功能模 块。 3 进入跨境交易合同信息管理模块。 4 找到已经备案过需要缴税的合同，操作栏点击【更多】-【申报】-【增值 税】。 5 根据选择的合同信息生成明细数据， ...

Core Viewpoint - The article discusses the illegal practices surrounding the issuance and trading of "excess invoices" and the severe legal consequences associated with such actions, emphasizing the importance of compliance in business operations [2][3][4]. Group 1: Illegal Invoice Practices - The concept of "excess invoices" is introduced, which are invoices that are not claimed by customers after fueling, leading to potential illegal activities when resold or used improperly [2]. - Engaging in the resale of these invoices can lead to serious legal repercussions, including criminal liability for all parties involved, such as the issuer, the intermediary, and the recipient [3][4]. - The article highlights that converting "excess invoices" into "wealthy invoices" through illegal means constitutes a serious crime, potentially resulting in long prison sentences [4]. Group 2: Legal Consequences - The article outlines the legal framework surrounding the issuance of invoices, indicating that any involvement in the illegal sale or issuance of invoices can lead to significant penalties, including fines and imprisonment [3][4]. - Specific thresholds for criminal liability are mentioned, such as the sale of over 100 invoices or amounts exceeding 300,000 yuan, which can trigger severe legal actions [3]. - The importance of adhering to legal standards in business practices is emphasized, with a call for companies to operate within the law to avoid severe consequences [6][9].

Core Viewpoint - The article discusses the updated policies regarding the exemption of vehicle purchase tax for new energy vehicles (NEVs) in China, highlighting the eligibility criteria and the timeline for tax exemptions and reductions [3][4]. Group 1: Tax Exemption Eligibility - Not all new energy vehicles are eligible for tax exemption; they must be listed in the "Catalog of New Energy Vehicles Eligible for Purchase Tax Exemption" published by the Ministry of Industry and Information Technology and the State Taxation Administration [3]. - Eligible vehicle types include pure electric vehicles, plug-in hybrid vehicles (including range-extended), and fuel cell vehicles, which must meet specific technical requirements [3]. Group 2: Tax Exemption Timeline - From January 1, 2024, to December 31, 2025, the purchase of new energy vehicles will be exempt from vehicle purchase tax, with a maximum exemption of 30,000 yuan per vehicle [4]. - From January 1, 2026, to December 31, 2027, the purchase tax will be halved, with a maximum reduction of 15,000 yuan per vehicle [4]. Group 3: Sales and Tax Calculation - When selling "battery swap mode" new energy vehicles, the sales of vehicles without batteries and the batteries themselves must be accounted for separately, and invoices must be issued accordingly [5]. - The purchase date for tax exemption is determined by the date on the unified invoice or customs tax payment document, not by the vehicle pickup date or registration date [6]. - For example, if a vehicle is sold for 500,000 yuan (excluding VAT) and the applicable tax exemption limit is 30,000 yuan, the taxable amount would be 20,000 yuan, resulting in a payable vehicle purchase tax of 20,000 - 30,000 = 20,000 yuan [6].